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 Recorded Webinar: Testamentary Trusts: Don’t Let Paying the Minimum Rate of Tax Turn into the Highest

Date: Wednesday 1st February 2023
Duration: Approximately 1 Hour

A relatively recent tax law change is to only allow concessional tax treatment on the income distributed to minors from TTs if the income is derived from assets related to the property of the deceased. This change is providing some challenging scenarios for accountants, with this session exploring the issues, including:

  • What is “excepted” income in a TT?
  • When will income in a TT not attract concessional tax rates?
  • How to calculate excepted income when a TT includes assets unrelated to the deceased?
  • How are dividend reinvestment plans treated?
  • Does a TT borrowing funds to invest affect the taxing of income on the assets acquired with the borrowed funds?
  • How assets in a TT that are unrelated to the deceased estate can cause compounding issues requiring ongoing tracing requirements
  • What are the differing tax rates and eligible tax offsets that can apply on TT distributions to children under 18?
  • Practical examples and tips for managing post death asset
Recorded Webinars,Taxation,Recorded Webinar: Testamentary Trusts: Don’t Let Paying the Minimum Rate of Tax Turn into the Highest

Brian Hor, Special Counsel, Townsends Business & Corporate Lawyers, Sydney, NSW

Brian Hor is Special Counsel (Superannuation & Estate Planning) with Townsends Business & Corporate Lawyers. He has specialised in taxation, trusts, superannuation and estate planning law over the past 30 years. Brian's extensive experience includes three years as a Partner with PricewaterhouseCoopers and establishing their estate planning practice nationally. Brian has also served on ATO and FPA technical committees, and was Chairman of the FPA Tax Subcommittee for 7 years. He has authored numerous taxation and estate planning articles and contributed extensively to CCH, LexisNexis and other online professional publications. Brian has also presented at numerous professional seminars and webinars including for The Taxation Institute, the FPA, Television Education Network, LexisNexis, NSW State Legal Conferences, and The College of Law. Brian has also been interviewed by the Sydney Morning Herald, the Australian Financial Review, and has appeared several times on live TV as an expert guest on Sky News Business and on the Studio 10 morning talk show.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.


Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: lisa@tved.net.au

© Television Education Network Pty Ltd 2023

Product Code: WBAFEB23
 Price:  $269.50 (Inclusive of GST)
© 2023 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.